VAN DIJCK LUC: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
VAN DIJCK LUC
Largest movements
- Cash +€14,509
up €14,509 (+603%), from €2,404 to €16,914
mainly Net result for the year (+€9,821) and Tax, wage and social debts (+€4,927)
- Receivables within one year +€879
up €879 (+4.1%), from €21,450 to €22,330
- Tangible fixed assets -€870
down €870 (-55.6%), from €1,564 to €694
- Reserves +€9,821
up €9,821 (+528%), from €1,859 to €11,680
of which Distributable reserves: +€9,821
- Tax, wage and social debts +€4,927
up €4,927 (+1,015%), from €486 to €5,412
- Gross operating margin +€5,192
up €5,192 (+76.0%), from €6,836 to €12,028
- Other operating charges -€4,901
down €4,901 (-87.1%), from €5,624 to €723
- Taxes +€999
up €999 (+360%), from €277 to €1,277
- Financial charges +€145
up €145 (+44.3%), from €328 to €473
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €25,419 | €39,937 | +€14,518 | +57.1% |
| Fixed assets | 21/28 | €1,564 | €694 | -€870 | -55.6% |
| Tangible fixed assets | 22/27 | €1,564 | €694 | -€870 | -55.6% |
| Furniture and vehicles | 24 | €1,564 | €694 | -€870 | -55.6% |
| Current assets | 29/58 | €23,855 | €39,243 | +€15,388 | +64.5% |
| Amounts receivable within one year | 40/41 | €21,450 | €22,330 | +€879 | +4.1% |
| Other amounts receivable | 41 | €21,450 | €22,330 | +€879 | +4.1% |
| Cash at bank and in hand | 54/58 | €2,404 | €16,914 | +€14,509 | +603% |
| Total equity and liabilities | 10/49 | €25,419 | €39,937 | +€14,518 | +57.1% |
| Equity | 10/15 | €24,558 | €34,379 | +€9,821 | +40.0% |
| Reserves | 13 | €1,859 | €11,680 | +€9,821 | +528% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | - | €9,821 | +€9,821 | |
| Profit (loss) carried forward | 14 | €22,698 | €22,698 | = | 0.0% |
| Amounts payable | 17/49 | €861 | €5,558 | +€4,697 | +545% |
| Amounts payable within one year | 42/48 | €861 | €5,558 | +€4,697 | +545% |
| Trade debts | 44 | €376 | €146 | -€230 | -61.1% |
| Suppliers | 440/4 | €376 | €146 | -€230 | -61.1% |
| Taxes, remuneration and social security | 45 | €486 | €5,412 | +€4,927 | +1,015% |
| Taxes | 450/3 | €486 | €5,412 | +€4,927 | +1,015% |
| Remuneration, social security and pensions | 62 | €3 | €5 | +€3 | +100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €963 | €1,010 | +€47 | +4.8% |
| Other operating charges | 640/8 | €5,624 | €723 | -€4,901 | -87.1% |
| Gross operating margin | 9900 | €6,836 | €12,028 | +€5,192 | +76.0% |
| Operating profit (loss) | 9901 | €246 | €10,290 | +€10,044 | +4,088% |
| Financial income | 75/76B | €1,296 | €1,281 | -€15 | -1.2% |
| Recurring financial income | 75 | €1,296 | €1,281 | -€15 | -1.2% |
| Financial charges | 65/66B | €328 | €473 | +€145 | +44.3% |
| Recurring financial charges | 65 | €328 | €473 | +€145 | +44.3% |
| Profit (loss) for the period before taxes | 9903 | €1,214 | €11,098 | +€9,884 | +814% |
| Income taxes | 67/77 | €277 | €1,277 | +€999 | +360% |
| Profit (loss) for the period | 9904 | €936 | €9,821 | +€8,885 | +949% |
| Profit (loss) for the period to be appropriated | 9905 | €936 | €9,821 | +€8,885 | +949% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.